Old Age Insurance Can Not Be Supported, Speeding Up The Reform Of "Double Collection" System

Any social insurance premiums (hereinafter referred to as "social security fees") will attract attention.

In December 12th, the Henan Provincial People's government issued the notice on the collection of social insurance premiums to local tax authorities. The circular shows that since January 1, 2017, the collection of social security fees in Henan will be transferred from the social security department to the local tax department.

Social security fund has always been called "life saving money" and is closely related to the people. At present, the "double collection" system of social security and land tax is scattered and messy, which is not conducive to the collection of social security fees, and is not the direction of future development. The key is whether the two departments will be expropriate more efficiently after they are combined. This involves not only the reform of the social security fee collection system in China, but also the retirement of the about 80000000 retirees.

The latest news is that the State Council has commissioned third parties to conduct a comprehensive assessment of China's social security payment system. Before long, social security and local taxes will be broken.

　　 22 provincial level tax authority Social security premiums

Since January 1, 2017, the social security fee in Henan will be reunified by the local tax authorities. Not only in Henan, but according to the incomplete statistics of journalists, there are 22 local tax departments, such as Hebei, Inner Mongolia, Liaoning, Heilongjiang, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Hubei, Hunan, Hubei, post, and so on, to achieve the social security premium.

In fact, 31 provinces plus 5 planned cities, there are 36 provincial-level local tax authorities in our country. Since there are no local taxation bureaus in Shanghai and Tibet, there are 34 stalls in the whole country. In addition to the above 22 areas where tax authorities have already collected social security premiums, there are still more than 10 social insurance premiums in Beijing, Tianjin, Shandong, Sichuan, Guangxi, Jiangxi, Shanxi, Guizhou, Xinjiang, Jilin and Jilin, and so on.

At present, there are two types of social security payment modes in China: one is the "social security levy mode", that is, the social insurance agency is responsible for collecting social security fees; the other is the "tax collection mode". The "tax collection mode" can be divided into two types: one is the "tax collection mode", that is, the social insurance agency is responsible for determining the amount of payment, the tax department is responsible for collection, and the two is the "full tax collection", that is, the tax department is responsible for all the collection links including the payment amount approved and the collection inside.

According to the above classification, what kind of models have been implemented by the tax authorities for the purpose of collecting social security premiums? An industry insider told reporters that most of the 22 places are currently adopting the "tax collection mode", that is, the collection base is approved by the social security department; only a few places in Xiamen have implemented the "total collection of land tax", namely, the authorized collection base of the local tax department. "In fact, most of the local tax departments act as an assistant". "22"

At the same time, as the first tier cities in the north of Guangzhou and Shenzhen, only Guangzhou achieved the "total collection of land tax". The amount of social security fees collected in Beijing is huge. Some scholars estimate that the annual social security fee is as high as 300 billion yuan. Therefore, what kind of social security levy mode will be implemented in Beijing will have different general significance for the national land tax system.

Progress has also been made in Beijing. Public information shows that in from July 7th to 8th this year, the head of the relevant department of the Beijing Local Taxation Bureau visited the Xiamen Local Taxation Bureau to study the experience of collecting social security fees, and held a discussion with the Xiamen Local Taxation Bureau on the issue of "full responsibility collection" for social security fees. A message came from the Forum:

The Beijing Municipal Taxation Bureau will take over the social security payment from January 1st next year. The collection of social security fees is similar to the collection mode of social security fees in Xiamen, and the mode of "full responsibility collection" will also be adopted.

A person familiar with the matter told reporters that "this is said to have been decided by the Beijing Municipal Committee, but the two departments have not yet reached an agreement. It is not known whether the implementation will be implemented in January 1st."

　　 Social security fee The "double collection" system has existed for nearly 20 years.

There are historical reasons for the two departments to collect social security fees at the same time.

The reform of our social security system began in the 80s of last century, and it developed rapidly in 90s. It is actually the product of dealing with social fluctuations brought about by economic transformation. Since 1998, in order to protect the basic life of retired workers and laid-off workers in state-owned enterprises, the Central Committee has put forward the "two guarantees" objective.

"Two guarantees" means ensuring that the basic pensions of retirees are paid in time and in full, ensuring that the basic living expenses of laid-off workers in state-owned enterprises are paid in full and on time. An insider told reporters that "before 1998, when the labor department was levying the" two guarantees ", there was a labor department transferring to the local tax department.

Based on the fact that the collection of social security in some places has been handed over to the reality of the local tax department at that time, the "Provisional Regulations on the collection of social insurance premiums" promulgated by the State Council in 1999 put forward the "double collection" system mode.

The sixth provision of the Provisional Regulations on the collection of social insurance premiums stipulates: "the collection agencies of social security fees are stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the central government, which can be levied by tax authorities or collected by social security agencies established by the labor and social security departments in accordance with the provisions of the State Council."

The People's Republic of China social insurance law, which was formally implemented in July 1, 2011, provides more detailed regulations on the collection and management of all kinds of insurance. There is still no explicit provision for the collection of social insurance premiums. It only refers to "unified collection of social security fees", and the implementation procedures and measures are stipulated by the State Council.

The lack of legislation has directly led to the continuous existence of the "double collection" system of social security fees in China, which has caused the confusion of the main body of collection.

The consensus of the two departments of social security and taxation is difficult to achieve

In reality, there is always a game between the two departments of land tax and human society. "It's hard to make a difference between the two." A finance and tax expert who did not want to be named told reporters that "the system of" double collection "is always bad and the country should unite it.

But what is the best social insurance levy and tax collection?

There are two main reasons for the levy by the social security department: first, the social security department is familiar with various social insurance policies and businesses, and the social insurance agency is responsible for collecting the advantages. Secondly, the social security department levying is conducive to the efficient management of the whole social insurance relationship. The operation and management service of social insurance runs through the whole management service process of registration, audit, collection, payment, service and so on. The collection is only one link. The collection of social insurance agencies can ensure seamless connection of information flow and capital flow, and effectively protect the social insurance rights and interests of the insured.

Some people advocate tax collection by the tax authorities. There are several reasons for this: first, the local tax authority is a government law enforcement agency with full organization revenue. It has an independent collection system, which can realize the multi department management pattern of "tax collection, financial management, social security and auditing" from the system. Secondly, there are nearly 400 thousand professional tax teams in the national land tax system. Third, the Golden Tax three phase project can achieve the centralized application of the national collection and management data, and achieve the unified version of the national land tax collection and management application system. "State land tax can be communicated between each other, which is conducive to raising the efficiency of collection."

Behind the game of the two sector, is there any conflict of interests?

"There is no personal benefit, and no money can be collected in its pocket. In fact, it is a dispute over departmental interests. It's up to you, at least in the right place. Which department wants to have more power of their own? The above tax experts said.

　　 Old age insurance can't be accelerated. " Double collection "System reform"

At present, our country's old-age insurance is not serious enough. According to the National Bureau of statistics, the total number of elderly people over the age of 60 is over 220 million in the whole country, and the number will increase by 10 million per year.

Because of the serious aging problem, more and more provinces have seen the phenomenon that the endowment insurance fund can not support the whole country.

Yin Yumin, Minister of the Ministry of human resources and social affairs, announced in February this year's State Council press conference that in 2015, even with financial subsidies, the number of current pension insurance funds could not reach 7, an increase of 4 over 2014. If there is no financial subsidy, there are more than 20 provinces that the current pension insurance fund can not support.

Due to the increasing number of pensioners, subsidies for basic old-age insurance funds at all levels are increasing year by year. One industry insider told China Economic Weekly that in 1998, the fiscal subsidy pension gap was only 2 billion yuan, and the fiscal subsidy in 2015 reached 416 billion. According to Yang Yansui, Professor of public administration of Tsinghua University, the fiscal subsidy in 2016 will exceed 500 billion yuan.

Yao Yudong, the director of the central bank's Financial Research Institute, said that after 15 years, the shortfall of China's pension will reach 4 trillion and 100 billion yuan. After 35 years, the gap will be about 6 trillion and 100 billion yuan. This means that the pension gap will become a norm in the future.

So where does the money for the pension gap come from? Financial support is inevitable.

The new budget law, which was formally implemented in January 1, 2015, clearly pointed out that all revenues and expenditures of the government should be included in the budget, and the full caliber budget management should be implemented. The general public budget, the government fund budget, the state capital operation budget and the social insurance fund budget will be included in the budget management of the four budgets.

"Since the income and expenditure of social security have been included in the budget management of the state, if the social insurance and old-age insurance in a region are in deficit, the local public finance budget must be subsidized, otherwise the" two guarantees "can not be achieved. The above tax experts, who do not want to be named, told the China Economic Weekly reporter that in fact, the finance and taxation department just did not want to levy social insurance premiums, but after the implementation of the "two guarantees" and the general budget of public finance, the finance and taxation departments could not stand by.

"The implementation of general public budgets, financial and tax departments must grasp the initiative in the collection of social security, and achieve full receivables. Otherwise, the revenue can not be collected, not only the general financial public budget is much more subsidized, but also the rights and obligations of the finance and taxation departments are also asymmetric, which is even more unfavorable to the full caliber budget balance. The above tax experts said.

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